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Iraq: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated regularly. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 15 May 2020

The Iraqi authorities have implemented a range of measures to limit the spread of the COVID-19 virus encompassing closing borders, travel restrictions (including on international flights and internal public transportation), closing schools and universities, and a nationwide lockdown and curfew was introduced on March 22. The curfew has subsequently been partially lifted during Ramadan: the curfew is currently daily from 7pm-6am, with a total curfew on Friday and Saturday. Work is permitted in shops and factories only during non-curfew hours and gatherings of more than three people are prohibited

The General Commission for Taxes has officially announced the extension of CIT return filing deadline to be 31 August 2020 instead of 31 May 2020.